Cognitive complexity implications for research on sustainable competitive advantage

Cognitive complexity of top managers gains increasing attention in the management field. Performance implication of cognitive complexity is an important one. This article clarifies several of the original points to reply to Huang's commentary. In particular, we comment on some issues of testability and measurement of cognitive complexity and internal/external related dimensions.     

Advancing formative measurement models

Formative measurement models were first introduced in the literature more than forty years ago and the discussion about their methodological contribution has been increasing since the 1990s. However, the use of formative indicators for construct measurement in empirical studies is still scarce. This paper seeks to encourage the thoughtful application of formative models by (a) highlighting the potential consequences of measurement model misspecification, and (b) providing a state-of-the art review of key issues in the formative measurement literature. For the former purpose, this paper summarizes findings of empirical studies investigating the effects of measurement misspecification. For the latter purpose, the article merges contributions in the psychology, management, and marketing literatures to examine a variety of issues concerning the conceptualization, estimation, and validation of formative measurement models. Finally, the article offers some suggestions for future research on formative measurement.     

Confirmatory tetrad analysis in PLS path modeling

The authors propose a CTA-PLS assessment routine for measurement models. This routine applies confirmatory tetrad analysis (CTA) in a manner which is consistent with partial least squares (PLS) path modeling assumptions. The conceptualization employs a bootstrapping procedure to accomplish an appropriate statistical test examining vanishing tetrads in CTA-PLS. The approach allows distinguishing a formative indicator specification from a reflective indicator specification. Applications using experimental and empirical data demonstrate the usefulness and effectiveness of CTA-PLS. As a means of evaluating PLS path modeling results, the routine assists researchers in avoiding potentially unrepresentative consequences of measurement model misspecification.     

采用复合学习时间的复杂任务知识量测度

在总结知识量测度4类研究的基础上,指出其知识量计量原理对知识量测度结果影响的效度、信度与可比性。进而,依据知识方程和发生认识论描述了采用复合学习时间进行知识量（难度）测量的计量原理。然后,基于知识表达系统构建了知识量测度模型,探讨了有别于传统知识量测度的方法。最后,结合任务知识量测度进行了算例说明。     

区域创新系统温度测度研究

根据社会燃烧理论,温度是衡量系统有序程度的可靠指标,也是系统衰退的决定性因素。基于社会燃烧理论设计了区域创新系统温度测度指标,并根据热力学基本理论构建了系统温度测度模型,测度了中国内地31个省市自治区2009-2013年区域创新系统温度,并将其划分为低、中、高3个温区。结果显示,区域创新系统温度值存在,且不同区域温度值不尽相同;RIS温度值越高,发生衰退的可能性越大;不同区域创新系统引起温度上升的矛盾不同。在此基础上,提出了消除矛盾、降低区域创新系统温度的对策建议。     

物资采购中标准化,质量,计量工作的误区

从标准化、质量和计量三方面对物资采购工作中存在的误区进行了分析，指出物资部门在标准化，质量和计量方面存在的问题是导致库存物资上升，效益流失和油田成本居高不下的原因之一。     

客户化供应链下顾客生命周期价值计量研究

在客户化供应链中,顾客资产对企业的生存和发展发挥着至关重要的作用,而目前缺乏对顾客生命周期价值计量的有效探讨。为此,基于客户化供应链的研究背景,在综合现有研究顾客生命周期价值不同成果的基础上获得了顾客生命周期价值计量模型,并针对该模型的不足提出了修正方案,从而获得最终的顾客生命周期价值计量模型,为提高供应链企业顾客资产管理水平,促进供应链企业顾客资产的增值提供计量依据。     

An Analysis of Thai Financial Reporting Practices and the Impact of the 1997 Economic Crisis

We focus on listed Thai companies between 1993 and 2002 to ascertain whether the 1997 economic crisis, which we refer to as an economic disturbance, had an impact on financial reporting practices. Both changes in measurement and disclosure practices are considered and the period of study is divided into three sub‐periods: the pre‐economic crisis period (1993–96), the economic crisis period (1996–98) and the post‐economic crisis period (1998–2002). The results show that there were significant increases in disclosure levels over the ten years but no substantial changes in measurement methods. This work takes on added relevance in the light of the recent (2007–08) economic bubble and subsequent financial crisis worldwide.     

The Role of Behavioral Survey Methodologists in National Statistical

The expertise of behavioral survey methodologists is needed in national statistical agencies because of the necessity of using theory and research from the social sciences to reduce survey error. In this paper various social science based explanations for measurement error and nonresponse error are described in order to illustrate the conceptual foundations of such error reduction efforts. Three roles for behavioral survey methodologists in national statistical agencies are then discussed. They include: 1) bring an error reduction perspective to bear in an influential way for all aspects of designing and implementing agency surveys; 2) bring theoretical efficiency and effectiveness to experimental tests of alternative questionnaire designs and implementation procedures through the use of theories, concepts and pretests and findings of past behavioral science research; and 3) contribute to the expanding science of survey methodology.     

我国股票期权会计处理探讨

随着企业不断推行股票期权计划,股票期权的会计处理成为实践和理论界都极为关注的课题。本文在界定股票期权及其属性的基础上,探讨了股票期权的计量和处理方法。最后本文给出了改进我国股票期权会计处理的建议。